BOI adds benefits for upstream SEMICONDUCTOR manufacturing

BOI adds benefits for upstream SEMICONDUCTOR manufacturing

to cover the whole supply chain.

  • Group 1 Manufacture of Semiconductors

Front-end Semiconductor such as Electronics Design, Silicon Wafers, Wafer FAB

Promoted projects will enjoy a 10-year corporate income tax exemption.

Back-end Semiconductors such as Wafer SORT, Die Bank, Assembly, IC Testing

Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.

  • Group 2 Manufacture of Advanced Printed Circuit Board (PCB), including flexible PCB or multi-layer PCB such as PCB FAB, FA Lab, SMT, PTH, PCBA Test

Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.

  • Group 3 Manufacture of Printed Circuit Board Assembly (PCBA) such as Box Build, Product Test, Pack/Ship

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of at least 500 million baht.

Promoted projects will enjoy a 3-year corporate income tax exemption with machinery investment of less than 500 million baht.

Merit-based Incentives

Semiconductor projects with further investment in Research&Development (R&D) will be eligible for additional corporate income tax exemption up to 5 years.

.....................................................................................................

For more information, please contact: 

Thailand Board of Investment

Tel. +66 (0) 2553 8111

E-mail: head@boi.go.th

Website: www.boi.go.th

Youtube: Think Asia, Invest Thailand



Do you like the content of this article?
COMMENT (1)

Liquidity boost needed

The Oil Fuel Fund Office is asking the government to inject money into the fund from its central budget to increase its liquidity as it continues to subsidise the price of diesel.

05:22

Substitute Adisak makes decisive impact for Thailand

Substitute Adisak Kraisorn's late goal earned Thailand a 1-0 win over Turkmenistan in a warm-up game in Si Sa Ket on Friday night.

05:11

Health Ministry, agencies aim to deter recreational weed use

The Public Health Ministry has signed an agreement with eight agencies to emphasise the use of cannabis and hemp for medical, beauty and research and development use amid fears people will use it for recreational purposes when they are allowed to grow the plants at home from June 9.

04:44